Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter XXVII TRANSITIONAL PROVISIONS This

Section 197 - Transitional provisions for availing Cenvat credit in certain cases - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXVII
TRANSITIONAL PROVISIONS
  • Contents

197. Transitional provisions for availing Cenvat credit in certain cases

Where any Cenvat credit availed for the input services provided under the earlier law has been reversed due to non-payment of the consideration within a period of three months, such credit can be reclaimed provided that the taxable person has made the payment of the consideration for that supply of services within a period of three months from the appointed day.

(CGST Act)

 

 
 
 
 

Quick Updates:Latest Updates